LEGISLATIVE NEWSLETTER 1 / 2009

includes:

• Decision no. 1665/2008
• Decision no. 1664/2008
• Decision no. 1662/2008
• Emergency Ordinance no. 197/2008
• Order no. 590/2008
• Emergency Ordinance no. 226/2008

Decision no. 1665/2008

 
Decision no. 1665 of 10 December 2008, published in MO Part I no. 856 of 19 December 2008 on updating the amount of benefits provided to art.58 para. (4) of Law 448/2006 on the protection and promotion of rights of persons with disabilities make the following specifications:

Single Item - Starting with January 2009, the social services provided in art. 58 para. (4) of Law no. 448/2006 on the protection and promotion of rights of persons with disabilities, is the following:
a) monthly, regardless of income:
1.in amount of 202 lei for adults with severe disabilities;
2.in amount of 166 lei for adults with disabilities pronounced
b) complementary monthly personal budget, regardless of income:
1.in amount of 91 lei for adults with severe disabilities;
2.in amount of 68 lei for adults with disabilities emphasized;
3.in amount of 33.5 lei for adults with disabilities medium.

Decision no. 1664/2008

Decision no. 1664 of 10 December 2008, published in MO Part I no. 847 of 16 December 2008 on indexing the monthly guaranteed minimum income and the allowance for new-born children make the following specifications:
Art.1 - (1) Starting with January 2009, the monthly minimum income guarantee provided in Article 4 . (1) of Law no. 416/2001 on minimum income, it is:
a) 196 lei for families consisting of 2 persons,
b) 272 lei for families consisting of 3 persons,
c) 339 lei for families consisting of 4 persons,
d) 402 lei for families composed of 5
e) 27 lei for other person over the number 5, which is part of the family.
Art.2 -Starting with January 2009, the amount allowance for new-born children is 230 lei.

Decision no. 1662/2008

Decision no. 1662 of 10 December 2008, published in MO Part I no. 844 of 16 December 2008 on increasing the amount of monthly state allowance for children makes the following specifications:

Single Item - Starting with January 2009, the monthly state allowance for children is set to 42 lei, except state allowance provided to children in Age up to 2 years and 3 years in children with disabilities whose cunatum is provided in the GEO no. 148/2005 approved by Law no. 7 / 2007.

Emergency Ordinance no. 197/2008

Emergency Ordinance no. 197 of 25 November 2008, published in MO Part I no. 824 of 4 December 2008 amending and supplementing certain acts of health makes the following specifications:

Law no. 95/2006 on the reform of health change as follows:
Article. 260 para. (1) a) is modified and will have the following contents: 'a) the state budget, provided for people to art. 213 para. (2). c), d), f), i) and j), and for those stipulated in art. 213 para. (2). h), starting from 1 January 2010

Commentary: amended by this ordinance is to exempt from contribution to health insurance on 1 January 2010, income from pensions under the taxable income (currently 1000 lei).

Order no. 590/2008

Order no. 590 of 12 November 2008, published in MO Part I no. 817 of 5 December 2008 approving the application instructions for art. 78 of Law no. 448/2006 on the protection and promotion of rights of persons with disabilities make the following specifications:

Art.1 - The amount owed by the authorities and public institutions, legal persons, public or private, which do not employ disabled people, representing 50% of the minimum gross basic country multiplied by the number of jobs that have not hired people with handicao or purchase products or services from protected units authorized under the Partnership, declared position 25 'of payments to legal entities for persons with disabilities neincadrate 'Statement of 100.
Art.2 - (1) Number of employees is taken into account is the average number of employees of the month.
(2) Determine the average monthly number of employees in each month as the result of simple arithmetic sum of the daily number of employees in the month, including weekly rest days, days of public holidays and other days in which, according to legal dispositions, is not working divided by the total number of calendar days. In herds daily will not include employees on leave without pay, those are strikes, those seconded to work out of country those whose individual labor contracts are suspended. For each weekly rest day or public holiday will be taken into account the number of employees working the previous day, except to persons whose individual work has stopped on that day.

Emergency Ordinance no. 226/2008

Emergency Ordinance no. 226 of 30 December 2008, published in MO Part I no. 899 of 31 December 2008 on certain financial measures - budget makes the following specifications:
Art 1 - (1) For 2009, rates of contributions for health insurance prevzaté of Law no. 95/2006 on the reform of health shall be determined as follows:
a) 5.5% share owed by the employee referred to in art. 257 of Law no. 95/2006
b) 5.2% share owed by employers referred to in art. 258 of Law no. 95/2006
c) 10.7% share owed by those provided in art. 259 para. (6) of Law no. 95/2006 (for which insurance is optional)
(2) rates are applied starting with the relevant receipts of January 2009. 

Article 2 - (1) under art. 18. (2) of Law no. 19/2000 on public pension and other social insurance, for 2009 shares of social insurance contribution is determined as follows:
a) 28% for regular work due to employer and employees, of which 9 , 5% due to employees and 18.5% due to employees,
b) 33% for the great work, owed by the employer and employees, of which 9.5% due to employees and 23.5% due to employees,
c ) 38% for special working conditions, due by the employer and employees, of which 9.5% due to employees and 28.5% due to employees.
(2) The individual contribution rate of social insurance is included and the rate of 2 , 5% related funds privately managed pension.
(3) the contribution rates specified in para. (1) and (2) shall apply starting with the relevant receipts of January 2009.  

Article 3 - (1) under the law on nr.76/2002 to unemployment insurance system and stimulating employment and Law no. 200/2006 on the establishment and use of the guarantee fund for the payment of receivables salary for 2009 shall be established the following levels of contributions: a) The employer's contribution to the budget for unemployment insurance is 0.5%,
b) the contribution due to individual budget insurance for unemployment is 0.5%,
c) the contribution due to the budget for unemployment insurance by the insured in the contract of insurance for unemployment is 1%
d) The employer's contribution to the payment of receivables garantarepentru wage is 0.25%
(2) Allowances specified in para. (1) shall apply starting with the relevant receipts of January 2009.

Article 4 - (1) The rates of contributions payable by employers depending on class of risk, according to Law no. 346/2002 on insurance against accidents at work and occupational diseases shall be established from 0.15% to 0.85%, applied over the completed monthly gross income.
(2) Allowances specified in para. (1) shall apply starting with the relevant receipts of January 2009. ..................................... .................................................. .................................................. Art ..................

Art.6 - (1) Since 1 January 2009, the pension point value is 697.5 lei.

Art.7 - For 2009, the aid of death is established, under the law, if:
a) the insured or pensioner at 1702 lei
b) a member of the family of the insured or pensioner, to 851 lei  . ..................................................

Article 12 - Paragraph (1) of Article 1 of the Emergency Ordinance no. 148/2005 on family support in order to increase the child is modified as follows: "Since 1 January 2009, persons in the last year before the child birth, have done for 12 months business income subject to income tax under the provisions of Law No. . 571/2003 on Fiscal Code, with subsequent modifications and additions, benefiting from parental leave in age up to 2 years or, if a child with disabilities, up to 3 years and a monthly allowance in the amount of 600 lei, or optional, in the amount of 85% of company revenue last 12 months but not more than 4000 lei. ...................... .................................................. .................................

Article 14 - On the date of coming into force of this Ordinance to repeal emergency Emergency Ordinance no. 192/2008 on the approval of measures to relax fiscal and economic growth in the number of jobs.

Commentary: Repeal of the Emergency Ordinance no. 192/2008 means that no longer give subsidy of 5% taxpayers who pay at least 10 days prior to the deadline for payment of tax liabilities due to budgets managed by ANAF. It will not give employers the amount of 4000 lei for creating jobs and employment in these jobs to unemployed.